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What will be the other account involved in the december

Jane Doe pays ABC Co. $1,000 in December for ABC to perform services for Jane Doe in 45 days. ABC uses the accrual basis of accounting. In December ABC will debit Cash for $1,000. What will be the other account involved in the December accounting entry prepared by ABC (and what type of account is it)?

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Accounting Basics: What will be the other account involved in the december

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